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Orange County Appraisal District Guide to Personal Property Rendition If you own a business, you are required by law to report personal property that is used in that business to your county appraisal district. There are substantial penalties for failure to report or for falsification and tax evasion. The Orange County Appraisal District has prepared this document to assist you in complying with this very important law. What is a rendition? A rendition is a form that provides information about property that you own. The appraisal district uses the information you provide to appraise your property for taxation. Who has to render? There are three categories of taxpayers who must render:  Owners of tangible personal property that is used for the production of income (see below)  Owners of property on which an exemption has been cancelled or denied  Owners who have been formally notified by the chief appraiser that they must render What kinds of property must be rendered? For taxation pu...